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HAPTER 5 Computer Fraud and Security
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object]
Types of Frauds ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Information is from the ACFE’s 2004  Report to the Nation on Occupational Fraud and Abuse  and from the  Fraud Examiner’s Manual , also published by the ACFE.
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object]
The “Fraud Triangle” Donald Cressey Pressure Opportunity Rationalization
The “Fraud Triangle” Donald Cressey Pressure Opportunity Rationalization
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Pressures
PRESSURES THAT LEAD TO EMPLOYEE FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
The “Fraud Triangle” Donald Cressey Pressure Opportunity Rationalization
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],WHO COMMITS FRAUD AND WHY Opportunities
OPPORTUNITIES PERMITTING EMPLOYEE AND FINANCIAL STATEMENT FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OPPORTUNITIES PERMITTING EMPLOYEE AND FINANCIAL STATEMENT FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OPPORTUNITIES PERMITTING EMPLOYEE AND FINANCIAL STATEMENT FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OPPORTUNITIES PERMITTING EMPLOYEE AND FINANCIAL STATEMENT FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object]
The “Fraud Triangle” Donald Cressey Pressure Opportunity Rationalization
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object]
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object]
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object]
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
APPROACHES TO COMPUTER FRAUD ,[object Object]
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object]
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object]
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object]
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD CLASSIFICATIONS Processor Fraud Input Fraud Output Fraud Data Fraud Computer Instructions Fraud
COMPUTER FRAUD CLASSIFICATIONS Processor Fraud Input Fraud Output Fraud Data Fraud Computer Instructions Fraud
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD CLASSIFICATIONS Processor Fraud Input Fraud Output Fraud Data Fraud Computer Instructions Fraud
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD CLASSIFICATIONS Processor Fraud Input Fraud Output Fraud Data Fraud Computer Instructions Fraud
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object]
COMPUTER FRAUD CLASSIFICATIONS Processor Fraud Input Fraud Output Fraud Data Fraud Computer Instructions Fraud
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD CLASSIFICATIONS Processor Fraud Input Fraud Output Fraud Data Fraud Computer Instructions Fraud
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
PREVENTING AND DETECTING COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
PREVENTING AND DETECTING COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
PREVENTING AND DETECTING COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object]
PREVENTING AND DETECTING COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object]
PREVENTING AND DETECTING COMPUTER FRAUD ,[object Object]
Ais Romney 2006 Slides 05 Computer Fraud And Abuse
Ais Romney 2006 Slides 05 Computer Fraud And Abuse
Ais Romney 2006 Slides 05 Computer Fraud And Abuse
Ais Romney 2006 Slides 05 Computer Fraud And Abuse
Ais Romney 2006 Slides 05 Computer Fraud And Abuse
Ais Romney 2006 Slides 05 Computer Fraud And Abuse
Ais Romney 2006 Slides 05 Computer Fraud And Abuse
Ais Romney 2006 Slides 05 Computer Fraud And Abuse
Ais Romney 2006 Slides 05 Computer Fraud And Abuse
Ais Romney 2006 Slides 05 Computer Fraud And Abuse

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Ais Romney 2006 Slides 05 Computer Fraud And Abuse

  • 1. HAPTER 5 Computer Fraud and Security
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  • 39. The “Fraud Triangle” Donald Cressey Pressure Opportunity Rationalization
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  • 89. COMPUTER FRAUD CLASSIFICATIONS Processor Fraud Input Fraud Output Fraud Data Fraud Computer Instructions Fraud
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